I create the package " owa_sylk" . And executed the package sucessfully.


If you would like to see the package the see the code below Dotted line.

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CREATE OR REPLACE PACKAGE ORSC_RMS.owa_sylk as
--
  type owaSylkArray is table of varchar2(2000);
--
  procedure show(
      p_file          in utl_file.file_type,
      p_query         in varchar2,
      p_parm_names    in owaSylkArray default owaSylkArray(),
      p_parm_values   in owaSylkArray default owaSylkArray(),
      p_sum_column    in owaSylkArray default owaSylkArray(),
      p_max_rows      in number     default 10000,
      p_show_null_as  in varchar2   default null,
      p_show_grid     in varchar2   default 'YES',
      p_show_col_headers in varchar2 default 'YES',
      p_font_name     in varchar2   default 'Courier New',
      p_widths        in owaSylkArray default owaSylkArray(),
      p_titles        in owaSylkArray default owaSylkArray(),
      p_strip_html    in varchar2   default 'YES' );
--
  procedure show(
      p_file          in utl_file.file_type,
      p_cursor        in integer,
      p_sum_column    in owaSylkArray  default owaSylkArray(),
      p_max_rows      in number     default 10000,
      p_show_null_as  in varchar2   default null,
      p_show_grid     in varchar2   default 'YES',
      p_show_col_headers in varchar2 default 'YES',
      p_font_name     in varchar2   default 'Courier New',
      p_widths        in owaSylkArray default owaSylkArray(),
      p_titles        in owaSylkArray default owaSylkArray(),
      p_strip_html    in varchar2   default 'YES' );
--
end owa_sylk;
/


CREATE OR REPLACE PACKAGE BODY ORSC_RMS.owa_sylk as
--
  g_cvalue  varchar2(32767);
  g_desc_t dbms_sql.desc_tab;

  type vc_arr is table of varchar2(2000) index by binary_integer;
  g_lengths vc_arr;
  g_sums vc_arr;
--
--

  g_file  utl_file.file_type;


  procedure p( p_str in varchar2 )
  is
  begin
    utl_file.put_line( g_file, p_str );
  end;

  function build_cursor(
      q in varchar2,
      n in owaSylkArray,
      v in owaSylkArray ) return integer is
    c integer := dbms_sql.open_cursor;
    i number := 1;
  begin
    dbms_sql.parse (c, q, dbms_sql.native);
    loop
      dbms_sql.bind_variable( c, n(i), v(i) );
      i := i + 1;
    end loop;
    return c;
  end build_cursor;
--
--
  function str_html ( line in varchar2 ) return varchar2 is
    x       varchar2(32767) := null;
    in_html boolean         := FALSE;
    s       varchar2(1);
  begin
    if line is null then
      return line;
    end if;
    for i in 1 .. length( line ) loop
      s := substr( line, i, 1 );
      if in_html then
        if s = '>' then
          in_html := FALSE;
        end if;
      else
        if s = '<' then
          in_html := TRUE;
        end if;
      end if;
      if not in_html and s != '>' then
        x := x || s;
      end if;
    end loop;
    return x;
  end str_html;
--
  function ite( b boolean,
                t varchar2,
                f varchar2 ) return varchar2 is
  begin
    if b then
      return t;
    else
      return f;
    end if;
  end ite;
--
  procedure print_comment( p_comment varchar2 ) is
  begin
    return;
    p( ';' || chr(10) || '; ' || p_comment || chr(10) || ';' );
  end print_comment;
--
  procedure print_heading( font in varchar2, 
                           grid in varchar2, 
                           col_heading in varchar2, 
                           titles in owaSylkArray ) 
  is
    l_title varchar2(2000);
  begin
    p( 'ID;ORACLE' );
    print_comment( 'Fonts' );
    p( 'P;F' || font || ';M200' );
    p( 'P;F' || font || ';M200;SB' );
    p( 'P;F' || font || ';M200;SUB' );
    --
    print_comment( 'Global Formatting' );
    p( 'F;C1;FG0R;SM1' || 
           ite( upper(grid)='YES', '', ';G' ) || 
           ite( upper(col_heading)='YES', '', ';H' )  );
    for i in 1 .. g_desc_t.count loop
      p( 'F;C' || to_char(i+1) || ';FG0R;SM0' );
    end loop;
    --
    print_comment( 'Title Row' );
    p( 'F;R1;FG0C;SM2' );
    for i in 1 .. g_desc_t.count loop
      g_lengths(i) := g_desc_t(i).col_name_len;
      g_sums(i) := 0;
      begin
        l_title := titles(i);
      exception
        when others then
          l_title := g_desc_t(i).col_name;
      end;
      if i = 1 then
        p( 'C;Y1;X2;K"' || l_title || '"' );
      else
        p( 'C;X' || to_char(i+1) || ';K"' || l_title || '"' );
      end if;
    end loop;
  end print_heading;
--
  function print_rows(
      c            in integer,
      max_rows     in number,
      sum_columns  in owaSylkArray,
      show_null_as in varchar2,
      strip_html   in varchar2 ) return number is
    row_cnt number          := 0;
    line    varchar2(32767) := null;
    n       number;
  begin
    loop
      exit when ( row_cnt >= max_rows or
                  dbms_sql.fetch_rows( c ) <= 0 );
      row_cnt := row_cnt + 1;
      print_comment( 'Row ' || row_cnt );
      --
      p( 'C;Y' || to_char(row_cnt+2) );

      for i in 1 .. g_desc_t.count loop
        dbms_sql.column_value( c, i, g_cvalue );
        g_cvalue := translate( g_cvalue, 
                            chr(10)||chr(9)||';', '   ' );
        g_cvalue := ite( upper( strip_html ) = 'YES',
                             str_html( g_cvalue ),
                             g_cvalue );
        g_lengths(i) := greatest( nvl(length(g_cvalue), 
                                  nvl(length(show_null_as),0)),
                                  g_lengths(i) );
        line := 'C;X' || to_char(i+1);
        line := line || ';K';
        begin
          n := to_number( g_cvalue );
          if upper( sum_columns(i)) = 'Y' then
            g_sums(i) := g_sums(i) + nvl(n,0);
          end if;
        exception
          when others then
            n := null;
        end;
        line := line || 
                 ite( n is null, 
                      ite( g_cvalue is null, 
                               '"'||show_null_as||
                                  '"', '"'||g_cvalue||'"' ), 
                             n );
        p( line );
      end loop;
      --
    end loop;
    return row_cnt;
  end print_rows;
--
  procedure print_sums(
      sum_columns  in owaSylkArray,
      row_cnt      in number ) is
  begin
    if sum_columns.count = 0 then
      return;
    end if;
    --
    print_comment( 'Totals Row' );
    p( 'C;Y' || to_char(row_cnt + 4) );
    p( 'C;X1;K"Totals:"' );
    --
    for i in 1 .. g_desc_t.count loop
      begin
        if upper(sum_columns(i)) = 'Y' then
          p( 'C;X' || to_char(i+1) || ';ESUM(R3C:R' || 
                  to_char(row_cnt+2) || 'C)' );
        end if;
      end;
    end loop;
  end print_sums;
--
  procedure print_widths( widths owaSylkArray ) is
  begin
    print_comment( 'Format Column Widths' );
    p( 'F;W1 1 7' );
    for i in 1 .. g_desc_t.count loop
      begin
        p( 'F;W' || to_char(i+1) || ' ' || 
            to_char(i+1) || ' ' || 
            to_char(to_number(widths(i))) );
      exception
        when others then
          p( 'F;W' || to_char(i+1) || ' ' || 
               to_char(i+1) || ' ' || 
               greatest( g_lengths(i), length( g_sums(i) )));
      end;
    end loop;
    p( 'E' );
  end print_widths;
--
  procedure show(
      p_file          in utl_file.file_type,
      p_cursor        in integer,
      p_sum_column    in owaSylkArray default owaSylkArray(),
      p_max_rows      in number     default 10000,
      p_show_null_as  in varchar2   default null,
      p_show_grid     in varchar2   default 'YES',
      p_show_col_headers in varchar2 default 'YES',
      p_font_name     in varchar2   default 'Courier New',
      p_widths        in owaSylkArray default owaSylkArray(),
      p_titles        in owaSylkArray default owaSylkArray(),
      p_strip_html    in varchar2   default 'YES' ) is
  --
    l_row_cnt number;
    l_col_cnt number;
    l_status  number;
  begin
    g_file := p_file;
    dbms_sql.describe_columns( p_cursor, l_col_cnt, g_desc_t );
    --
    for i in 1 .. g_desc_t.count loop
      dbms_sql.define_column( p_cursor, i, g_cvalue, 32765);
    end loop;
    --
    print_heading( p_font_name, 
                   p_show_grid, 
                   p_show_col_headers, 
                   p_titles );
    l_status := dbms_sql.execute( p_cursor );
    l_row_cnt := print_rows(
                   p_cursor, 
                   p_max_rows,
                   p_sum_column,
                   p_show_null_as,
                   p_strip_html );
    print_sums( p_sum_column, l_row_cnt );
    print_widths( p_widths );
  end show;
--
  procedure show(
      p_file          in utl_file.file_type,
      p_query         in varchar2,
      p_parm_names    in owaSylkArray default owaSylkArray(),
      p_parm_values   in owaSylkArray default owaSylkArray(),
      p_sum_column    in owaSylkArray default owaSylkArray(),
      p_max_rows      in number     default 10000,
      p_show_null_as  in varchar2   default null,
      p_show_grid     in varchar2   default 'YES',
      p_show_col_headers in varchar2 default 'YES',
      p_font_name     in varchar2   default 'Courier New',
      p_widths        in owaSylkArray default owaSylkArray(),
      p_titles        in owaSylkArray default owaSylkArray(),
      p_strip_html    in varchar2   default 'YES' ) is
  begin
    show( p_file => p_file,
          p_cursor => build_cursor( p_query, 
                                    p_parm_names, 
                                    p_parm_values ),
          p_sum_column => p_sum_column,
          p_max_rows => p_max_rows,
          p_show_null_as => p_show_null_as,
          p_show_grid => p_show_grid,
          p_show_col_headers => p_show_col_headers,
          p_font_name => p_font_name,
          p_widths => p_widths,
          p_titles => p_titles,
          p_strip_html => p_strip_html );
  end show;
--
end owa_sylk;
/
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Then I create a procudure "na" which call the above package.procedures.
I am able to comple the above procedure "na" succesfully.

But I get error when I compile this I am getting error.

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CREATE OR REPLACE PROCEDURE ORSC_RMS.OWA_EMP AS

      output utl_file.file_type;
begin
    output := utl_file.fopen( 'ORSC_REPORTS', 'emp1.slk', 'w',32000 );

    owa_sylk.show(
        p_file => output,
        p_query => 'select item, item_desc, dept from item_master where item  = 101013051',
        p_parm_names => 
               owa_sylk.owaSylkArray( 'JOB', 'SAL'),
        p_parm_values =>
                 owa_sylk.owaSylkArray( 'MANAGER', '2000' ),
       p_sum_column =>
                 owa_sylk.owaSylkArray( 'N', 'N', 'Y', 'Y'),
        p_show_grid => 'NO' );

    utl_file.fclose( output );
end;
/

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Please help me with this one.

Thanks
Nayeem